Adams v. Peoples' Bank
Mississippi Supreme Court
Appeal from the circuit court of Harrison county. Hon. W. H. Hardy, Judge. Proceeding by Wirt Adams, state revenue agent, for the assessment of the First National Bank of Gulfport and the Peoples Bank of Biloxi, on capital stock, surplus, and undivided profits alleged to have escaped taxation. From an order of the board of supervisors vacating the assessment, affirmed by the circuit court, the revenue agent appeals. The facts are fully stated in the opinion of the court.
1Opinion of the CourtReed, J.
In accordance with the statute (section 4740 of the Code of 1906), the revenue agent gave notice to the tax collector of Harrison county to assess the First National Bank of Gulfport and the People’s Bank of Biloxi, by way of additional assessments on the roll in his hands with certain property, to wit, “capital stock, surplus, undivided profits and any and all other property assessable to the banks” which had escaped taxation during each *348of the years from 1902 to 1907, inclusive, by reason of not having been assessed. Objections were made by the banks to such assessments. The board of…
2Cases cited1 opinion
- Adams v. ClarkeMississippi Supreme Court · 1902
3Cited by6 opinions
- First Nat. Bank of Gulfport v. AdamsSupreme Court of the United States · 1922
- Riverboat Corporation of Mississippi v. Harrison County Board of SupervisorsMississippi Supreme Court · 2016
- Robertson v. Bank of Yazoo CityMississippi Supreme Court · 1920
- Miller v. Citizens' Nat. BankMississippi Supreme Court · 1926
- First National Bank v. AdamsMississippi Supreme Court · 1920
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